促进中小企业自主创新的财税政策研究

Study on Tax Policies to Promote Self-innovation in Small and Medium-sized Enterprises

自主创新是中小企业发展的必由之路,提高自主创新能力是中小企业竞争发展的内在动力。目前我国的中小企业受各种制度、体制和内在障碍因素的影响,自主创新能力不强,而促进中小企业自主创新的财税政策又比较分散、政策手段比较单一,难以达到预期目的,因此,制定有效的促进中小企业自主创新的财税政策体系成为政府的首选。

Self-innovation is the way that small and medium-sized enterprises （SMEs） must take to develop, and raising the ability of self-innovation becomes the internal drive for the development of SMEs. Currently, China’s SMEs are affected by various systems, institutions and factors of inherent obstacles, and the ability of self-innovation is not high. Tax policies to promote self-innovation of SMEs are more scattered and means single, it is difficult to achieve the desired objectives, making effective policies to promote self-innovation of SMEs become the government’s preferred system. This paper starts with expatiating the status and obstacles of China’s self-innovation of SMEs, then analyzes the tax policies facing SMEs in their pursuing of self-innovation, and thus proposes tax policies to perfect China’s self-innovation of SMEs.